The Cool Hand Company Makes Tables for Which the Following

question 1

Multiple Choice

The Cool Hand Company makes tables for which the following standards have been developed: $$\begin{array} { l l l } & \text { Standard Inputs } & \text { Standard Price } \\& \text { Expected for E ach } & \text { Expected per } \\& \text { Unit of Output } & \text { Unit of Output } \\\text { Direct materials } & 17 \text { pounds } & \$ 5.20 \text { per pound } \\\text { Direct labor } & 3 \text { hours } & \$ 16 \text { per hour }\end{array}$$ Production of 200 tables was expected in May, but 220 tables were actually completed. Direct materials purchased and used were 2,100 pounds at an actual price of $4.40 per pound. Direct labor cost for the month was $10,620, and the actual pay per hour was $18.00. _ is the direct- labor price variance for the month of May.

• A) $1,200 favorable
• B) $1,180 favorable
• C) $1,180 unfavorable
• D) $1,200 unfavorable

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